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Part 4 - Examining Process

This page contains interim guidance relating to instructions in IRM Part 4 currently in effect but not yet published in the Internal Revenue Manual (IRM)

IRM 4.1.10 Interim Guidance on Office of Professional Responsibility (OPR) Referrals
Examination Policy issued guidance to their Examination Directors in memo SBSE-04-1014-0039 dated October 1, 2014 supplementing IRM 4.1.10 and IRM 4.11.51. The purpose of this memo is to provide guidance for processing OPR referrals. The memo expires on October 1, 2015.

IRM 4.4.1 Interim Guidance Regarding the Removal of Computer Disks from Closed Examination Cases
Communication, Outreach, Systems and Solutions issued memo SBSE-04-1014-0066 dated October 1, 2014 to the Director, Campus Reporting Compliance. The purpose of this guidance is to issue guidance on the removal of computer disks from closed Examination case files. The memo expires on October 1, 2015.

IRM 4.8.6 Interim Guidance for Restitution-Based Assessment
Examination Technical Services issued guidance to Technical Services Employees in memo SBSE-04-1014-0056. The purpose of this memo is to issue guidance for restitution-based assessment processing when restitution has been ordered based on BMF and RPP accounts. The memo expires on October 7, 2015.

IRM 4.8.6 Re-issued Interim Guidance on Criminal Restitution Procedures
Examination reissued guidance in memo SBSE-04-0215-0019 to provide required criminal restitution procedures for Technical Services Operations. The guidance will be inserted in IRM 4.8.6 by August 1, 2015.

IRM 4.10.3 - Reissued Interim Guidance for Group Manager Concurrence Meeting (GMCM)
Examination reissued guidance in memo SBSE-04-0115-0004 to SB/SE Examination Area Directors to advise the requirement to conduct a GMCM has changed to no later than 30 business days after completion of the initial appointment. The guidance supplements IRM 4.10.3 and expires on November 1, 2015.

IRM 4.10.4 Reissue Interim Guidance on Access to Suspicious Activity Reports for Title 26 Civil Tax Purposes
Examination reissued guidance in memo SBSE-04-1213-065 to all Examination Area Operations Directors that provides guidance for access to suspicious activity reports for Title 26 tax compliance purposes. The memo supplements IRM 4.10.4 and expires on September 30, 2015.

IRM 4.10.10 Interim Guidance Adding New Standard Paragraph Explanations for IRC6676 ErroneousClaim for Refund or Credit and IRC5000A Shared Responsibility Payment
Field, Campus Exam and AUR Policy issued interim guidance for adding new standard paragraph explanations for the premium tax credit. The memo supplements IRM 4.10.10 and expires on December 19, 2016.

IRM 4.10.10 Interim Guidance Adding New Standard Paragraph Explanations for Premium Tax Credit
Field, Campus Exam and AUR Policy issued interim guidance for adding new standard paragraph explanations for the premium tax credit. The memo supplements IRM 4.10.10 and expires on December 19, 2016.

IRM 4.10.10 Interim Guidance Revising and Adding Standard Paragraph Explanations
Field, Campus Exam and AUR Policy issued interim guidance for revising and adding standard paragraph explanations. The memo supplements IRM 4.10.10 and expires on December 19, 2016.

IRM 4.10.10 Reissue Interim Guidance Regarding Standard Paragraph Explanations for Net Investment Income Tax
Examination Policy reissued guidance in memo SBSE-04-1014-0076 supplementing IRM 4.10.10. The purpose of this memo is to add five new standard paragraphs to explain adjustments to Next Investment Income Tax. The memo expires on October 1, 2015.

IRM 4.10.10 Reissue Interim Guidance Regarding Two Standard Paragraph Explanations for Educational Expense
Examination Policy reissued guidance in memo SBSE-04-1014-0075 to SB/SE Field employees, SB/SE and W&I Campus employees to add standard paragraphs to explain adjustments to education expenses. The guidance supplements IRM 4.10.10 and expires on October 1, 2015.

IRM 4.10.10.10 Reissued Interim Guidance Regarding Adding Standard Paragraph Explanations
Examination reissued guidance memo SBSE-04-0414-0028 on April 8, 2015 supplementing IRM 4.10.10. The purpose of this interim guidance is to add new standard paragraphs that can be used immediately. The guidance is expires on October 1, 2015.

IRM 4.19.3 IMF Automated Underreporter Program Updates
An IRM procedural update, effective 11/04/2014, was issued to revise IRM 4.19.3 regarding various updates to the (TY2012) IMF Automated Underreporter Program.

IRM 4.19.3 IMF Automated Underreporter Program Updates (TY2012)
An IRM procedural update, effective 12/12/2014, was issued to revise IRM 4.19.3 regarding various updates to the (TY2012) IMF Automated Underreporter Program.

IRM 4.19.3 IMF Automated Underreporter Program Updates (TY2013)
An IRM procedural update, effective 12/12/2014, was issued to revise IRM 4.19.3 regarding various updates to the (TY2013) IMF Automated Underreporter Program.

IRM 4.19.3 IMF Automated Underreporter Program Updates (TY2013) January 15, 2015
An IRM procedural update, effective 01/13/2015, was issued to revise IRM 4.19.3 regarding various updates to the (TY2013) IMF Automated Underreporter Program.

IRM 4.19.3 IMF Automated Underreporter Program Updates (TY2013) February 12, 2015
An IRM procedural update, effective 02/12/2015, was issued to revise IRM 4.19.3 regarding updates to the (TY2013) IMF Automated Underreporter (AUR) Program.

IRM 4.19.3 (TY2013) IMF Automated Underreporter Program Updates 1/27/2015
An IRM procedural update, effective 01/27/2015, was issued to revise IRM 4.19.3 regarding various updates to the (TY2013) IMF Automated Underreporter Program.

IRM 4.19.3 IMF Automated Underreporter (AUR) Program Updates (TY2013) March 26, 2015
An IRM procedural update, effective 03/26/2015, was issued to revise IRM 4.19.3 regarding updates to the (TY2013) IMF Automated Underreporter (AUR) Program.

IRM 4.19.15 Term Ineligible Inadvertently Substituted for Eligible and Vice Versa
An IRM procedural update, effective 03/18/2015, was issued to revise IRM 4.19.15.46.1 regarding Term Ineligible Inadvertently Substituted for Eligible and Vice Versa.

IRM 4.19.15 Term Ineligible Inadvertently Substituted for Eligible and Vice Versa - April 2015
An IRM procedural update, effective 04/13/2015, was issued to revise IRM 4.19.15.46.1 regarding Term Ineligible Inadvertently Substituted for Eligible and Vice Versa.

IRM 4.23.5 Interim Guidance Procedures for Examinations Involving Third-Party Payers (TPP)
SBSE issued interim guidance SBSE-04-0514-0036 on May 8, 2014 to clarify procedures for employment tax examinations when the employer utilizes the services of a Third Party Payer (TPP). The guidance expires May 8, 2015.

IRM 4.23.8 Interim Guidance Statute of Limitations for Appealed Employment Tax Cases
Employment Tax Operations issued guidance SBSE-04-1014-0079 effective October 21, 2014. The memorandum provides guidance on employment tax cases transmitted to and from Appeals. The guidance will be incorporated into IRM 4.23.8 by October 21, 2015.

IRM 4.23.8 New Backup Withholding Procedures
Employment Tax Operations issued guidance memorandum SBSE-04-1014-0080 effective October 20, 2014. The memorandum alerts examiners on revised procedures under Revenue Procedure 2014-43 regarding ways a payee may prevent or stop backup withholding.

IRM 4.24.2 Excise Manager IMS 637 User Guide and Addendum
Specialty Examination Policy & Quality issued Interim Guidance SBSE-04-0315-0023 dated March 09, 2015. The Guidance revised excise field group registration review procedures. Guidance will be incorporated into IRM 4.24.2 by March 09, 2016.

IRM 4.24.2 Interim Guidance for Obtaining Biodiesel Lab Samples When FCO/FCA Support is Not Readily Available
Specialty Examination Policy & Quality issued Interim Guidance SBSE-04-0215-0010 dated February 23, 2015 to revenue agents securing biodiesel lab samples when fuel compliance officer/agent (FCO/FCA) support is unavailable. Guidance will be incorporated into IRM 4.24.2 by February 23, 2016.

IRM 4.24.2 Reissue Grade of Case Criteria for Form 637 Registration Cases
Specialty Examination Policy & Quality issued Interim Guidance SBSE-04-0315-0024 dated March 31, 2015. The Guidance clarified the grade of case criteria for Form 637 Registration case work. Guidance will be incorporated into IRM 4.24.2 by March 31, 2016.

IRM 4.24.6 Reissue Additional Interim Guidance Procedures for Closing Excise No Liability Substitute for Return (SFR) Non-Filer Case
Specialty Examination Policy & Quality issued Interim Guidance SBSE-04-0315-0022 dated March 31, 2015. The Guidance clarified the proper closing of no liability SFR non-filer cases. Guidance will be incorporated into IRM 4.24.6 and IRM 4.24.10 by March 09, 2016.

IRM 4.24.8 Interim Guidance on Persons Not Required to File a Return - Increases to Paid Claims During Exams
Specialty Examination Policy & Quality reissued Interim Guidance SBSE-04-0114-0011 dated January 14, 2014. IG provides guidance on persons not required to file a tax return Increases to Paid Claims During Exams. Guidance will be incorporated into IRM 4.24.8 by January 12, 2016.

IRM 4.24.10 Reissue Interim Guidance Procedures for Closing Excise No Liability Substitute for Return (SFR) Non-Filer Cases
Specialty Examination Policy & Quality issued Interim Guidance SBSE-04-0315-0021 dated March 09, 2015. The Guidance clarified the proper closing of no liability SFR non-filer cases. Guidance will be incorporated into IRM 4.24.10 by March 09, 2016.

IRM 4.24.13 Interim Guidance for Integrating FIDGAP into Work Plans
Specialty Examination Policy & Quality issued Interim Guidance SBSE-04-0315-0011 dated March 06, 2015 provides guidance on work planning for fuel compliance officers (FCOs), fuel compliance agents (FCAs), and fuel group managers. Guidance will be incorporated into IRM 4.24.13 by March 06, 2016.

Part 4 - Examining Process (continued)
Another page of Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 21-Apr-2015